Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Adjustment of excess payment of service tax made - whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule 6(4) of the service tax rules such adjustment could have been done only in the immediately subsequent month and not after a gap of 34 months? - Held No
Adjustment of excess payment of service tax made - whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule 6(4) of the service tax rules such adjustment could have been done only in the immediately subsequent month and not after a gap of 34 months? - Held No
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